Showing 1 - 10 results of 10 for search 'TAXATION', query time: 0.32s Refine Results
  1. 1
    An evaluation of the Country-by-Country Reporting (CbC Template) for transfer pricing documentation purposes from a South African perspective
    by Van Wyk, Lindie
    Published 2016
    Subjects: “...Taxation...”
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    Dissertation
  2. 2
    A principled evaluation of the effectiveness of selected aspects of the OECD's BEPS proposals to prevent "tax treaty abuse"
    by Davids, Tharwah
    Published 2016
    Subjects: “...Taxation...”
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    Dissertation
  3. 3
    An analysis of the current framework for the exchange of taxpayer information, with special reference to the taxpayer in South Africa's constitutional rights to privacy and just administrative action
    by Möller, Louise
    Published 2016
    Subjects: “...Taxation...”
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    Dissertation
  4. 4
    The legal status of memoranda of understanding in relation to treaties for the avoidance of double taxation and information exchange
    by Masilo, Phuthehi
    Published 2021
    Subjects: “...International Taxation...”
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    Dissertation
  5. 5
    Does South Africa have a coherent policy for source-based taxation based on the permanent establishment concept, and how has this policy been implemented in its bilateral tax treaties?
    by Eksteen, Michiel Marthinus
    Published 2020
    Subjects: “...International Taxation...”
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    Dissertation
  6. 6
    The possibility of base erosion and profit shifting through special economic zones: A critique of the South African and Kenyan SEZ regimes based on BEPS action 5
    by Chimbombi, Ame Rebecca
    Published 2017
    Subjects: “...International Taxation...”
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    Dissertation
  7. 7
    A critical analysis of statutory deeming in the context of the interaction between South Africa's controlled foreign company regime and model-based bilateral tax treaties
    by Daniels, Imran
    Published 2021
    Subjects: “...International Taxation...”
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    Dissertation
  8. 8
    South Africa's Restrictions on Interest Deductions and Their Compatibility with the Non-Discrimination Provisions of the 2017 Version of the OECD Model
    by Friedman, Joshua Michael
    Published 2021
    Subjects: “...International Taxation...”
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    Dissertation
  9. 9
    An analysis of the Murabahah Islamic Finance Instrument in the context of article 11 of the OECD model tax convention on income and capital
    by Sahabodien, Waleed
    Published 2019
    “... the taxation of cross-border debt financing where the focus is in essence on the taxing rights allocated...”
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    Dissertation
  10. 10
    An analysis of options for reform of South Africa’s unilateral income tax exemption of foreign pensions, with an emphasis on the cross-border interaction with pensions derived from the United Kingdom and Germany
    by Oliver, Ashley
    Published 2019
    “...South Africa, recently reformed the tax policy regarding the taxation a South African resident’s...”
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    Dissertation
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